Abstract

This Science Task have a purpose in order to calculate the production basic price by
using methid of variabel cost in deciding the plan of profit in UKM of Kaleng Lukis Lani.
Method that be used in this research is descriptive analysis by data collecting technocal
which is primary and secondary data through direct onservation
From the result of such reseacrh van be known the production basic price that be
used by UKM of Kaleng Lukis Lani with the exist method. And the planning of profit by
the method which is more profitable .